Annual Report 2011 - QuamIR

Notes to the Consolidated Financial StatementsFor the year ended 31 March 201133. Reserves (continued)CompanyConvertibleShareShare Warrants bonds equity options Shareholder’s Accumulatedpremium reserve reserve reserve contribution losses TotalHK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000Balance at 1 April 2010 461,073 2,440 250,391 61,375 12,640 (238,248 ) 549,671Loss for the year (61,066 ) (61,066 )Total comprehensiveexpense for the year – – – – – (61,066) (61,066)Issue of new ordinaryshares (Note 31 (iv)) 519,840 – – – – – 519,840Transaction costsattributable to issueof new ordinary shares (19,585) – – – – – (19,585)Recognition of equity-settledshare-based payments – – – 1,911 – – 1,911Conversion of convertiblebonds (Note 31(v)) 286,251 – (250,391) – – – 35,860Release of reserve uponlapse of warrants (Note 34) – (2,440) – – – 2,440 –Balance at 31 March 2011 1,247,579 – – 63,286 12,640 (296,874 ) 1,026,631Sino Prosper State Gold Resources Holdings Limited104